AAAR

Surveying Indian market for foreign group co. is mixed supply of Research and Development services

In re Commissioner CGST Mumbai East (GST AAAR Maharashtra)

The service supplied by the Respondent under the Marketing Services Agreement dated 1 December 2012 constitutes a mixed supply of Services falling under the Heading Research and Development services having SAC 9981, under the Heading Other professional, technical and business services bearing SAC 9983, and under the Heading other miscella...

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Order of AAAR on Classification of food supplements under GST

In re Sri Dipankar Majumdar (GST AAAR West Bengal)

The WBAAR, out of the above 15 products classified 12 products (Serial nos. 2 to 13 of the above table) under HSN 2106, and taxable under SI. No. 23 of Schedule III of Notification no. 1/2017-C.T (Rate) dated 28-06-2017 under the Central Goods and Services Tax Act, 2017 & Notification No. 1125-FT dated 28-06-2017 under the West Bengal Goo...

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‘Fanta Fruity Orange’ classifiable under sub-heading 220210

In re Hindustan Coca-Cola Beverages Private Limited (GST AAAR Gujarat)

In re Hindustan Coca-Cola Beverages Private Limited (GST AAAR Gujarat) The Gujarat Appellate Authority for Advance Ruling modify the advance ruling order by holding that the product ‘Fanta Fruity Orange’ manufactured and supplied by Hindustan Coca-Cola Beverages Pvt ltd is classifiable under sub heading 2202 10 and GST rate of 28% and...

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AAAR ruling on Rates of GST on various services provided by club

In re Bengal Rowing Club (GST AAAR West Bangal)

In re Bengal Rowing Club (GST AAAR West Bangal) AAAR ruling on Rate of GST on Supply of food from restaurant, Other services provided in restaurant like booking of personal dining area, Supply of food at events organised in the club premises like get-togethers and parties hosted by members of the Club,Supply of other services […]...

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Artemia cyst/biomass is classifiable under CTH 0511: AAAR

In re Rajiv Gandhi Centre for Aquaculture (GST AAAR Tamilnadu)

In re Rajiv Gandhi Centre for Aquaculture (GST AAAR Tamilnadu) From the note furnished on the Artemia Project, it is seen that Cysts and biomass are harvested, processed, Packed and traded. It is stated that artemia cyst cannot be consumed with outer shell/chorion as such; cyst are incubated in sea water with light and aeration; […...

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Public funded research institution exempt from IGST on import of specified goods

In re Indian Institute of Science Education and Research (GST AAAR Odisha)

In re Indian Institute of Science Education and Research (GST AAAR Odisha) Appellant satisfies the requirement of being a Public funded research institution as provided in Notification No-51/1996-Customs, dated 23.07.1996 read with Notification No-43/2017-Customs dated 30.06.2017 and ruled accordingly for being entitled to the exemption f...

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NDDB cannot be treated as Governmental Authority in absence of sufficient information: AAAR

In re National Dairy Development Board (GST AAAR Gujarat)

In re National Dairy Development Board (GST AAAR Gujarat) Member (Central) held that in absence of sufficient information, it cannot be determined whether M/s. NDDB is ‘Governmental Authority’. It is also held that exemption in not admissible to M/s NDDB for providing services of “Renting of Immovable property” Member (State) agre...

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Rate of GST on works contract for constructing a civil structure for a Govt entity

In re ITD Cementation India Ltd. (GAT AAAR West Bengal)

In re ITD Cementation India Ltd. (GAT AAAR West Bengal) It is clear from the very nature of the project that it creates infrastructure for commercial utilization of the national waterway. Though the Multi-modal IWT Terminal will facilitate commerce and business in and around Haldia, West Bengal, its creation is not for propagating any bus...

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Classification and rate of GST on PP non-woven bags made from Non-woven fabric

In re M/s U.S.Polytech (GST AAAR West Bengal)

In re M/s U.S. Polytech (GST AAAR West Bengal) P P Non-woven bags manufactured by the Applicant from ‘Non-woven fabric’ under HSN 5603 falls under HSN 6305 33 00 and the applicable rate for the bags of value not exceeding Rs.1000/= per piece is taxable at the rate of 5% under Serial No. 224 of […]...

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Semi-stitched Salwar/Churidar are taxable as garments at 5% / 12%

In re M/s. RmKV Fabrics private Limited (GST AAAR Tamilnadu)

Semi-stitched Salwar/Churidar are liable to GST @ 5% [CGST-2.5% and SGST-2.5%], if the Sale Value is less than Rs. 1000/- per piece and @ 12% [CGST-6% and SGST-6%], if the sale value is more than Rs. 1000/- per piece....

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